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A. As used in this chapter, "professional sports event" means any sporting activity held at any place in the City wherein the participants are paid or compensated for their sporting services, whether in cash, securities or otherwise, and regardless of the amount of such services. This definition does not include athletes or students participating in athletic events, wherein such athletes or students receive scholarships, grant-in-aid, or similar financial support for educational purposes.

B. Every person commencing, transacting or carrying on any professional sports event in the City shall pay a daily license tax of ten percent of gross receipts measured as of the time or times such event or events as to which this tax is applicable may commence, be transacted or be carried on in the City. (Ord. 5017-NS § I (part), 1977)